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Information for ruling 600011054

This section is Advance Tariff Ruling

Start date
22 Aug 2024
Expiry date
21 Aug 2027
Description
Formalin-Fixed Paraffin Embedded (FFPE) human tissue samples for non-therapeutic use for laboratory research and clinical trial diagnostics rather than being put to either a Therapeutic use in the human body or as a prophylactic to prevents/protect against an illness/ailment etc. the samples are packaged in either sample collection tubes, slides or blocks.
Keywords
  • FOR TESTING
  • FOR SCIENTIFIC RESEARCH
  • OF HUMAN ORIGIN
  • UNFIT FOR HUMAN CONSUMPTION
  • FRESH
  • FOR LABORATORY USE
  • FOR DIAGNOSTIC USE
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 0511 - animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 051199 - other than specified elsewhere in this heading 8 digit code 05119985 - other than specified elsewhere in this heading 10 digit code 0511998590 other than elsewhere in the subheading Also classified in accordance with Harmonised System Explanatory Notes (HSEN)’s to chapter heading 0511 Note (A) to HSEN 30.01